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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Nigeria: Students

The agreement contains a students and trainees Article (Article 20-see INTM153220).

Reference to the precise terms of the Article will need to be made to establish whether exemption from United Kingdom tax is available.

The exemption extends, in certain circumstances, to income not exceeding £750 from personal services performed in the United Kingdom. Any difficulties should be referred to Employment Income, Technical.